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All Journal Jurnal Riset Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management JURIKOM (Jurnal Riset Komputer) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik JURNAL LENTERA BISNIS Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan SIASAT Journal INFOKUM Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Ekonomi Journal of Research in Social Science and Humanities Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Akuntansi, Manajemen dan Bisnis Digital Formosa Journal of Social Sciences (FJSS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Proceeding of The International Conference on Economics and Business Asian Journal of Management Analytics Gemilang: Jurnal Manajemen dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi International Journal of Economic, Technology and Social Sciences (Injects) Journal of Management, Economic, and Accounting Journal of Economic and Business (JEB) JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences International Journal of Economics, Business and Innovation Research International Journal of Management, Economic and Accounting Indonesian Journal of Accounting and Financial Technology (CRYPTO) METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
, Rahima Br Purba
Faculty Social Science, Universitas Pembangunan Panca Budi Medan, North Sumatera, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Transportation Other

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THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT Umar, Haryono; Indriani, Agustina; Purba, Rahima Br.
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (866.9 KB) | DOI: 10.31289/jab.v5i1.2310

Abstract

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.
THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT Haryono Umar; Agustina Indriani; Rahima Br. Purba
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2310

Abstract

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN PADA PT PERKEBUNAN NUSANTARA PERSERO (PTPN PERSERO) Rahima Br. Purba
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 2 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Tujuan dari penelitian ini adalah: Untuk mengetahui Biaya CSR dan kesejahteraan karyawan berpengaruh secara parsial terhadap profitabilitas pada PT Perkebunan Nusantara (PTPN). Untuk mengetahui Biaya CSR dan kesejahteraan karyawan berpengaruh secara simultan terhadap profitabilitas pada PT Perkebunan Nusantara (PTPN). Penelitian ini dilakukan dengan menggunakan sampel sebanyak 11 perusahaan PTPN Persero Indonesia dengan menggunakan laporan tahun 2010-2012. Metode pengambilan sampel menggunakan purposive sampling. Model analisis yang digunakan adalah analisis regresi linier berganda.Hasil penelitian ini menunjukan bahwa biaya CSR secara parsial tidak berpengaruh terhadap NPM, begitu juga pada kesejahteraan karyawan tidak berpengaruh secara parsial terhadap NPM, namun secara simultan biaya CSR dan kesejahteraan karyawan berpengaruh positif terhadap NPM.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, TRANSPARANSI PUBLIKDAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN PADA BADAN KEUANGAN DAERAH KABUPATEN TANAH DATAR Rahima Br Purba
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 1 (2017): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.917 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan sistem akuntansi keuangan daerah, kegiatantransparansi dan pengendalian publik akuntabilitas finansial daerah di badan keuangan daerah (bkd) tanah datar secara simultan dan parsial. Sampelnya adalah pegawai di badan keuangan daerah (bkd) tanah datar. Pengambilan sampel dalam penelitian ini adalah purposive sampling, teknik sampling. Pertimbangan dalam penelitian ini adalah jumlah kecil staf bkd. Data secara empiris ini adalah data primer. Data dikumpulkan dengan menggunakan kuesioner yang disebarkan langsung kepada responden. Metode analisis yang digunakan adalah model regresi linier berganda. Untuk menguji hipotesis secara simultan dan sebagian menggunakan uji t dan uji f. Hasil penelitian dan pengujian hipotesis menunjukkan bahwa variabel-variabel sistem akuntansi keuangan simultan, aktivitas transparansi dan pengendalian publik tidak mempengaruhi akuntabilitas keuangan. Sebagian sistem akuntansi keuangan daerah, kegiatan transparansi dan pengawasan publik tidak berpengaruh signifikan terhadap akuntabilitas keuangan daerah.
PENGELOLAAN ASET TETAP DAERAH DALAM MENGOPTIMALKAN PEMANFAATAN ASET DAERAH Rahima Br. Purba
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Aset tetap daerah aset berwujud yang mempunyai masa manfaat lebih dari 12 (dua belas) bulan untuk digunakan dalam kegiatan pemerintahan atau dimanfaatkan oleh masyarakat umum yang memiliki nilai yang sangat signifikan pada penyajian laporan keuangan neraca. Peratuaran Pemerintah Nomor 27 tahun 2014 mengatur tentang pengelolaan Barang Milik Daerah dan juga Peraturan-peraturan pendukung lainnya. Pengelolaan aset tetap daerah atau Barang Milik Daerah harus dilakukan dengan peraturan yang berlaku demi menciptakan pemerintahan yang good governance untuk mencapai pengelolaan keuangan yang efektif, efisien, transparan dan akuntabel yang dapat dipertanggungjawabkan kepada masyarakat atau publik. Kegagalan pemerintah dalam mempertanggungjawabkan pengelolaan aset daerah dapat diakibatkan oleh beberapa hal diantaranya penyalahgunaan aset yang diakibatkan oleh kecurangan (fraud).Kecurangan atau fraud dalam akuntansi baik. pemerintah maupun sektor swasta selalu menjadi perhatian karena ini sangat merugikan. Beberapa jurnal akuntasi membahas tentang Aset tetap daerah dalam untuk menunjang keberlangsungan pemerintah daerah dari sisi pemanfaatannya yang dicantukkan dalam karya ilmiah dengan metode penelitian kualitatif. Hasil dari beberapa jurnal tersebut menyatakan masih kurangnya pengoptimalan Aset tetap daerah dari sisi pengelolaan maupun pemanfaatan dimana masih ada kesalahan-kesalahan dari segi administratif dan masih belum terlaksana sepenuhnya kegiatan pemanfaatan aset tersebut.
MINIMALISASI TINGKAT SALAH SAJI PENCATATAN AKUNTANSI KEUANGAN PEMERINTAH DAERAH MELALUI PERAN DAN FUNGSI SPIP DI DINAS PENDAPATAN KOTA MEDAN Rahima Br. Purba
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.528 KB)

Abstract

Penelitian ini bertujuan untuk dapat meminimalisasi tingkat salah saji pencatatan akuntansi dalam mengunakan peran dan fungsi pengendalian intern yang ada pada Dinas Pendapatan Kota Medan. Jenis data yang digunakan dalam penelitian adalah data kualitatif. Penelitian ini termasuk dalam jenis penelitian deskriptif. Subjek penelitian ini adalah Kepala Dinas, Kepala Bagian Keuangan dan pegawai bagian keuangan pada Dinas Pendapatan Kota Medan. Peran dan fungsi sistem pengendalian intern pemerintah di dalam meminimalisasi tingkat salah saji pencatatan akuntansi sudah berjalan dengan baik, dikarenakan di tahun 2015-2016 kasus mengenai kesalahan pencatatan laporan akuntansi yang terjadi pada pemerintah Kota Medan berkurang sehingga penyelengaraan keuangan atas kegiatan pemerintah Kota Medan dapatmencapai pengelolaan yang efektif dan efisen. Pemantauan kegiatan pengendalian terhadap upaya perbaikan yang berlarut-larut dan berkembang menjadi masalah baru belum dapat diselesaikan dengan baik dan tuntas, biasanya terkait dengan aspek administrasi, informasi, maupun aparat pengendali yang diakibatkan oleh pengaruh lingkungan, selain itu karena terbatasnya penyedian anggaran pengendalian intern.
Penerapan Sistem Akuntansi Keuangan Daerah Transparansi Publik dan Aktivitas Pengendalian Terhadap Akuntabilitas Keuangan pada Badan Keuangan Daerah Kabupaten Tanah Datar Rahima Br Purba; Azima Mendina Amrul
Jurnal Riset AKuntansi dan Bisnis Vol 18, No 2 (2018): September 2018
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v18i2.3308

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Transparansi Publik dan Aktivitas Pengendalian terhadap Akuntabilitas Keuangan Daerah Pada Badan Keuangan Daerah (BKD) Kabupaten Tanah Datar. Sampel penelitian ini adalah pegawai pada Badan Keuangan Daerah (BKD) Kabupaten Tanah Datar. Teknik sampling dalam penelitian ini adalah Purposive Sampling. Sampel dalam penelitian ini adalah beberapa pegawai BKD. Data dalam penelitian ini adalah data primer, data dikumpulkan dengan menggunakan kuesioner yang dibagikan langsung kepada responden. Metode analisa yang digunakan adalah model Regresi Linear Berganda. Hasil penelitian dan uji hipotesis menunjukkan bahwa Sistem Akuntansi Keuangan Daerah, Transparansi Publik dan Aktivitas Pengendalian tidak berpengaruh signifikan terhadap AkuntabilitasKeuangan Daerah.
Enhances Security on Fraud in the Auditors of BPKP Province North Sumatra Rahima Br. Purba; Faisal Adrian Nasution
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2542

Abstract

This study aims to test and analyze the factors that influence the ability of auditors to detect fraud at Financial and Development Supervisory Agency (BPKP) auditors in provinces North Sumatra. This type of research is a causal associative population and a sample of 34 Auditor Functional Officials in the Regional Government Accountability Sector (APD) in the BPKP Representative Office of North Sumatra Province. The data collection technique in this study was a questionnaire. A method of data analysis using data analysis tests, classical assumptions, and hypotheses. The results showed that Competence and Professional Ethics have a positive and significant effect on the ability to detect fraud, while Independence and Professional Skepticism do not affect the ability to detect fraud at the BPKP Representative Office of North Sumatra Province. Independence, Competence, Professional Ethics, and Professional Skepticism have a simultaneous effect on the ability to detect fraud at the Finance and Development Supervisory Agency (BPKP) Representative Office of North Sumatra Province
Influence of Supply Chain Audit Quality on Audit Results through the Auditor's Ability in Detecting Corruption Rahima Br. Purba; Erlina Erlina; Haryono Umar; Iskandar Muda
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.35 KB)

Abstract

This study examines the effect of supply chain audit quality on the quality of audit results through corruption detection. The object of this study is the auditor of the State Financial Examination Agency of the Republic of Indonesia, with the subject of the study being the state financial auditor. The respondents of this study were 99 state financial auditors. The results of the study revealed that audit quality, which has a positive effect on the supply chain audit quality results and corruption detection can mediate the effect of supply chain audit quality on audit quality results. This research has succeeded in defining clearly the difference between audit quality and the quality of audit results that so far, many academics and practitioners have confused about it.
Enhance Transparency Accounting Information As a Sipp Application And Case Financial Application In Presenting The Financial Statements of Case in The Environment of Religious Jurisdictions Theresia Atika Sari Br. Ginting; Rahima Br Purba; Puja Rizqy Ramadhan
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 4 No 2 (2022): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biohs.v4i2.689

Abstract

Today, along with the times, we are required to be able to adapt to the rapid development of information technology, where every activity or job is made easier by the emergence of various digital-based systems or applications that uphold the principles of effectiveness, and efficiency and modernity. So that now various agencies both from government, private sector, and others continue to innovate in the use of technology to facilitate work while still paying attention to the accuracy of results and ease of work supervision, this aims to improve the quality of employee performance and achieve the agency's goals. Initially, the implementation of case financial administration activities within the Religious Courts was still carried out manually. By the cashier as a duty supervisor, each financial transaction is recorded in the Root Financial Master Book according to the registered case number. The recording of each transaction is carried out on a cash basis. The cashier will record the income from the down-payment of incoming cases and incur costs related to the case process such as processing fees, non-tax state income (PNBP), notification of summons to the Plaintiff/Applicant/Defendant/Respondent, notification of notification, local inspection (decent), editorial staff stamp duty and others, or make a return of the remaining down payment to the parties whose case has been decided in the trial. Considering that the recording activities are related to the registration of incoming cases, trial activities, the existence of cases that have been dropped as well as daily transactions that are handed over to each Treasurer and Bailiff. Likewise, when presenting case financial reports, journaling is done manually which is of course quite time-consuming and prone to recording errors. As the Case, Tracking Information System (SIPP) application, which is further complemented by the Badilag Case Financial Application, enables the management of case financial administration and reporting to be carried out effectively, efficiently, and transparently. The way it works is by inputting every case financial transaction into the SIPP, the data is directly integrated with the e-Financial application
Co-Authors , Oktarini Khamilah Siregar ., Nurlinda Abdizil Ikhram Lubis Agus Tripriyono Agus Tripriyono Ahmad Braja Wahyu Ajie Rahman Akhiril Akbar Hasibuan Amnisuhaila Abarahan Ancer Martati Ndraha Andreanov Angel Angel Angel Marcella Leonardi Arasta, M. Diaz Arie Pratania Putri Arie Pratania Putri Aris Setiono Armanda, Dian Arwin Arwin Aryasta, Muhammad Irza Azima Mendina Amrul Azzahra, Wirda Bagus Kuncoro Benny Pasaribu Callista Cungka Caroline Caroline Catherina Catherina Celine Dion Cindy Patricia Wijaya Daniel Kelvin Parulian Simanjuntak Darwin Darwin Dessy Adriana Pakpahan Doni Molana Dwi Saraswati Elda Nadia Pasaribu Elfira Putri Erlina Erlina Evelyn Meigawati Fadhlan Fachri Faisal Adrian Nasution Febriyanti, Nabila Feby Wulandari Sembirinng Fildzah Shabrina Fitri Yani Panggabean Fricillia Vina Cindy Tioria Sitorus G. Gunawan Hafni, Naina Yulia Harsono Harsono Haryono Umar HASUGIAN, Marnita Heriyati Chrisna Herlina A.N Nasution Hotman Ds Indriani, Agustina Intan Fazri Hairani Isbet Yani Iskandar Muda Ismail Junawan Junawan Junawan Junawan Junawan, Junawan Junidwan, Alditra Dwiky Juninetenth Keeply F Sitanggang Kamaruddin, Raselda Karyaningsih, Karyaningsih Lasson Padang Lia Nazliana Nasution Lidya Natalia Lubis, Anggi Fadila M Fakhri Ulsar Sirait M. Irsan Nasution M. Irsan Nasution Marudut Lumban Gaol Meilisa Fajarwati Mhd Ihsan Abidi Mika Debora Br Barus Moratia Suci Pratiwi Muhammad Luthfi Muhammad Rifandy Perwanto Namira Azani Napitupulu, Topan Lilian Noviani Noviani Nur Aziza Nurlinda Popy Wulandari Prayogo Aldino Crismanov Nainggolan Priadi, Dina Puspita Puja Rizqi Ramadhan Putra, Irwansyah Putri Enzelina Nababan Radiyah, Fitra Tur Ramadhan, Puja Rizqy Ramadhani, Windy Renny Maisyarah Ricky Ricky Rimba Simanjuntak Riza Milianda Kasa Rowiyah Asengbaramae Sahnidar Salman Farizi Sari, Tri Dessy Ratna Saribulan Tambunan Shellin, Shellin Sihombing, Sari Nanda Miranda Siti Haliza Siti Safaria Sitompul, Abdul Habib Sitorus, Zulham Situmorang, Daniel Sofiyanti Gulo Sofiyanti Gulo Soulthan Saladin Batubara Tambunan, Saribulan Tarigan, Rusmala Tengku Narasiya Adiza Tengku Sheila Chairunisa Theresia Atika Sari Br. Ginting Topan Lilian Napitupulu Totona Berkat Elsuna Zebua Tri Dessy Ratna Sari Tripriyono, Agus Ulfa Zahra Vhasco AG. Siagian Vina Wani Nasution Wan Fachruddin Wan Fachruddin Welda Mudiar Willi Matulesi Sibarani William William Winda Ocviana Wiwik Apriani Yandri Doni